KAMLESH KUMAR JAIN,PACHPAHAR vs. DCIT-ACIT CIRCLE-2, KOTA

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

6 KAMLESH KUMAR JAIN VS DCIT,CIRCLE-2, KOTA turnover does not include the sales effected on behalf of principals & only commission (gross) has to be considered for the purpose of Income tax section 44AB (copy available at PB page 60-61). D. Therefore TDS

DEVIKA BUILDESTATE PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS has been claimed, this objective stand fulfilled. Disallowance of expense solely on the ground of non-compliance of notice u/s 133(6) is not legally sustainable. 6. The contention of the Ld. CIT(A) in confirming the addition made by the Ld. AO, on the ground that “notices under Section

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Accordingly, the same is dismissed

section 32(1)(ii) of the Act. Ergo we decide accordingly, and the additional ground no. 1 raised by the assessee is allowed. 62. Ground No. 6 (Additional Ground no. 2) of the assessee’s appeal raised by the ld. A/R of the assessee is in relation to allowability of interest paid on late deposit of TDS

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT ASSESSMENT CENTRE, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, AJMER, AJMER

section 32(1)(ii) of the Act. Ergo we decide accordingly, and the additional ground no. 1 raised by the assessee is allowed.\n62. Ground No. 6 (Additional Ground no. 2) of the assessee’s appeal raised by the ld. A/R of the assessee is in relation to allowability of interest paid on late deposit of TDS

INFOOBJECTS SOFTWARE INDIA PRIVATE LIMITED, JAIPUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1499/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Infoobjects Software India Vs. Deputy Commissioner of Private Ltd. Income Tax, 5-E Patrikayan, 3rd Floor Jhalana Circle-04, Jaipur Institutional Area, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCI8663B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/ Assessee by : Sh. Naman Maloo, CA राजस्व की ओर से / Revenue by

TDS under the provisions of section 194C of the I.T. Act, 1961 as this falls under contractual payment. Hence, 30% of the catering expenditure of Rs.75,15,792/- was disallowed u/s 40(a)(ia) of the Act. 3.2 The company also paid business promotion expenditure of Rs. 6

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

section 32(1)(ii) of the Act. Ergo we decide accordingly, and the additional ground no. 1 raised by the assessee is allowed. 62. Ground No. 6 (Additional Ground no. 2) of the assessee’s appeal raised by the ld. A/R of the assessee is in relation to allowability of interest paid on late deposit of TDS

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

section 32(1)(ii) of the Act. Ergo we decide accordingly, and the additional ground no. 1 raised by the assessee is allowed. 62. Ground No. 6 (Additional Ground no. 2) of the assessee’s appeal raised by the ld. A/R of the assessee is in relation to allowability of interest paid on late deposit of TDS

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

6,26,68,011 under section 68 of the Act as unexplained credits disregarding the various evidences filed by the Assessee proving that the sub-contract work was awarded and executed by the Assessee and the fact that Dineshchandra R Agarwal Infracon Pvt Ltd had deducted TDS

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

6,26,68,011 under section 68 of the Act as unexplained credits disregarding the various evidences filed by the Assessee proving that the sub-contract work was awarded and executed by the Assessee and the fact that Dineshchandra R Agarwal Infracon Pvt Ltd had deducted TDS

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

6) were also issued to M/s Orchid Trexim Pvt Ltd on 09.07.2013 & 05.10.2018 whose account was report as suspicious but the same were returned unserved by the postal authorities with remarks ‘ not known’ / ‘moved’. Thereafter, KYC of M/s Orchid Trexim Pvt Ltd was called for from the UCO Bank and it is noticed that the address given

M/S AIRLINK INTERNATIONAL,B-6, SHAKTESH APARTMENT, MOTI DOONGRI ROAD, JAIPUR vs. CPC, BANGALORE/ ITO, WARD-5(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

6 M/s. Airlink International, Jaipur. undisputed fact that the payer companies had deducted TDS under section 194H on the payment

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

section 32(1)(ii) of the Act. Ergo\nwe decide accordingly, and the additional ground no. 1 raised by\nthe assessee is allowed.\n62. Ground No. 6 (Additional Ground no. 2) of the assessee’s\nappeal raised by the ld. A/R of the assessee is in relation to\nallowability of interest paid on late deposit of TDS

SPECIAL JUDGE COURT SC/ST,AJMER vs. INCOME TAX OFFICER (TDS), AJMER

In the result, the ground of appeal is partly allowed

section 200A by ACIT-TDS levying late filing ITA 1086/JP/2019 6 Special Judge Court SC/ST Vs ITO(TDS) fees under

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

6]\nNo Deduction of TDS on Payment of Interest To Banks\n7. Commissioner of\nIncome-tax\n(TDS)-1 v. State\nBank of Patiala\n[2017]\n80\ntaxmann.com\n254 (Punjab &\nHaryana)\nAccording to section

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

sections of Mulla's Principles of Mohammedan\nLaw including sec. 268 and submitted that in the circumstances of the case it must be\npresumed that the three ladies were the legally wedded wives of the respondent. The law\nhas not changed since the original assessments were made and it was open to the\nIncome Tax Officer to make that presumption

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

sections of Mulla's Principles of Mohammedan\nLaw including sec. 268 and submitted that in the circumstances of the case it must be\npresumed that the three ladies were the legally wedded wives of the respondent. The law\nhas not changed since the original assessments were made and it was open to the\nIncome Tax Officer to make that presumption

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

TDS under section 201(1A)\nwas to be allowed as deduction - Held, yes [Paras 5 and 6] [In favour of\nassessee

MADAN LAL GUPTA ,RAMGANJ MANDI vs. ITO WARD 2(1), KOTA

6,32,740/- and also claiming prepaid taxes at\nRs.1,55,590/-. However, in the return processed u/s. 143(1)(a) of the\nAct dated 17.12.2023 the prepaid tax credit was allowed only to the\nextent of Rs.64,798/- and the balance tax credit of Rs.90,792/- was\ndenied. Form No. 26AS duly reflects the TDS of Rs.1